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Edited version of your written advice
Authorisation Number: 1051274059714
Date of advice: 28 August 2017
Ruling
Subject: Net medical expenses tax offset
Question 1
Are amounts paid for attendant care eligible medical expenses for calculating for Net Medical Expenses Tax Offset?
Answer
Yes
Having considered your circumstances and the relevant factors, we accept that you are eligible to claim attendant care under the Income Tax Assessment Act 1936 Section 159P. Further information on the relevant factors and inheriting a dwelling generally can be found on our website ato.gov.au and entering Quick Code QC 48771 into the search bar at the top right of the page.
This ruling applies for the following periods:
Year ending 30 June 2016
Year ending 30 June 2017
Year ending 30 June 2018
Year ending 30 June 2019
The scheme commences on:
01 July 2015
Relevant facts and circumstances
This ruling is based on the facts stated in the description of the scheme that is set out below. If your circumstances are materially different from these facts, this ruling has no effect and you cannot rely on it. The fact sheet has more information about relying on your private ruling.
You suffered a medical condition.
You initially required twenty four hour a day/seven day a week care.
This has reduced to sixteen hours a day.
You engaged a care provider to supply in house attendants to assist with various personal duties.
Your disability is ongoing.
Relevant legislative provisions
Income Tax Assessment Act 1936 Section 159P
Tax and Superannuation Laws Amendment (2014 Measures No.1) Act 2014
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